since they can’t download the content I’ve given them full refund
Did you give them the refund directly? That’s quite dangerous, as they can request a refund through Itch.io support too.
In general, Itch.io is responsible for the purchase itself, and making a project available to users once it is bought. If any issues occur, you should contact Support and explain the situation. This is the same for your customers, if they are having an issue buying a project, and downloading it, they should contact support too.
The only thing you are responsible for to your customers, is making sure your project runs, and is as advertised.
Can someone help me with my problem so I could sell my game asset in the future without any issues
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Contact Support and verify that the issue was not related to your account. If it was, fix any such issues.
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When using a platform (such as Itch.io) never exchange money with customers directly. Even if you have the best intentions in mind, you could accidentally violate trading laws. A small exception is when you payments are set to “Direct to you”, in which case money goes to your account directly, but even then Itch.io is responsible for refunds as seen on Accepting Payments and Getting Paid.
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For any potential transactional issues, always contact Support.